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    <title>2000 (2) TMI 196 - ITAT JAIPUR</title>
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    <description>The Tribunal declined to grant a stay of demand for the assessment years 1996-97 and 1997-98 in a case involving a software development and export company seeking exemption under section 10A of the IT Act, 1961. The Tribunal noted that the demands arose from orders under section 143(3) and not under section 263, against which the appeals were filed. As the assessee had agreed to deposit the entire amount voluntarily by a specified date, the Tribunal rejected the application for a stay, directing expedited hearings for the appeals in April/May 2000.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67631</link>
      <description>The Tribunal declined to grant a stay of demand for the assessment years 1996-97 and 1997-98 in a case involving a software development and export company seeking exemption under section 10A of the IT Act, 1961. The Tribunal noted that the demands arose from orders under section 143(3) and not under section 263, against which the appeals were filed. As the assessee had agreed to deposit the entire amount voluntarily by a specified date, the Tribunal rejected the application for a stay, directing expedited hearings for the appeals in April/May 2000.</description>
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